TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, May 15, 2018

For Your Own Good: Taxes, Paternalism, And Fiscal Discrimination

For Your Own GoodFor Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century (Adam J. Hoffer (Wisconsin) & Todd Nesbit (Ball State), eds., 2018):

An Introduction to Selective Taxation, p. 1
Adam J. Hoffer (Wisconsin) & Todd Nesbit (Ball State)

Part I: Public Finance and Public Choice: Establishing the Foundation
Ch. 1: Selective Consumption Taxes in Historical Perspective, p. 19
William F. Shughart II (Utah State)
Ch. 2: Welfare Effects of Selective Taxation: Economic Efficiency as a Normative Principle, p. 41
Justin M. Ross (Indiana)
Ch. 3: The Theory and Practice of Selective Consumption Taxation, p. 59
Adam J. Hoffer (Wisconsin) & William F. Shughart II (Utah State)
Ch. 4: The Language of Taxation: Ideology Masquerading as Science, p. 77
Richard E. Wagner (George Mason)

Part II: The Political Economy of Public Budgeting

Ch. 5: The Politics of Taxes in the Affordable Care Act, p. 99
Randall G. Holcombe (Florida State)
Ch. 6: Earmarking Tax Revenues: Leviathan’s Secret Weapon?, p. 119
George R. Crowley(Troy)  & Adam J. Hoffer (Wisconsin)
Chapter 7: Excise Taxation and Product Quality Substitution, p. 143
Todd Nesbit (Ball State)
Ch. 8: Predatory Public Finance and the Evolution of the War on Drugs, p. 167
Bruce Benson (Florida State) & Brian Meehan (Berry)
Ch. 9: The Economics of Gross Receipts Taxes: A Case Study of Ohio, p. 205
Robert Lawson (SMU)

Part III: Fiscal Federalism and Selective Taxation
Ch. 10: Economic Development Tax Incentives, p. 221
Peter T. Calcagno (College of Charleston) & Frank Hefner (College of Charleston)
Ch. 11: Tax Schemes for Sports Venues, p. 243
Dennis Coates (Maryland) & Craig A. Depken II (North Carolina) 
Ch. 12: The Use of Locally Imposed Selective Taxes to Fund Public Pension Liabilities, p. 263
Thad Calabrese (NYU)
Ch. 13: Tax Reform as a Discovery Process, p. 289
J. R. Clark (Tennessee) & Dwight R. Lee (SMU)

Part IV: The Economics of the Failing Nanny State
Ch. 14: Taxation as Nudge: The Failure of Anti-obesity Paternalism, p. 305
Michael Marlow (California Polytechnic) & Sherzod Abdukadirov (Mercatus Center)
Ch. 15: Prohibition by Price: Cigarette Taxes and Unintended Consequences, p. 327
Michael LaFaive (Mackinac Center)
Ch. 16: Persecuting Plastic Bags, p. 351
E. Frank Stephenson
Chapter 17: Gambling Taxes, p. 361
Douglas M. Walker (Coolege of Charleston) & Collin D. Hodges (West Virginia)

Part V: Evaluating and Prescribing Better Tax Policy
Ch. 18: In Loco Parentis: A Paternalism Ranking of the States, p. 377
Russell S. Sobel (The Citadel) & Joshua C. Hall (West Virginia) 
Ch. 19: Overcoming the Special Interests That Have Ruined Our Tax Code, p.  399
Matthew Mitchell (Mercatus Center)
Conclusion: Moving Forward: Tax Policy Lessons, p. 429
Adam J. Hoffer (Wisconsin) & Todd Nesbit (Ball State)

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